If you disable the Ethernet/WiFI then you can create a local account, but you have to do a small.extra step...
press SHIFT+F10 keys to open Command Prompt.
Run the following: OOBE\BYPASSNRO
After this, setup will reboot the computer and you’ll get a new option I don’t have Internet or Continue with limited setup to skip the Internet requirement and you can create a local account as well.
I thought I was 43 for probably close to a year, and even told everyone that asked I was until I had to get my own health insurance and found out I was actually 44.